基础会计 （第2版）

内容简介

本书根据《企业会计准则》和《小企业会计准则》介绍会计基础理论和基础方法，共分四部分：第一部分包括第1章到第5章，主要介绍会计的基本理论。第二部分包括第6章，主要介绍企业会计处理的基本方法和实务。第三部分包括第7章和第8章，主要介绍会计凭证和会计账簿的基本知识。第四部分从第9章到第11章，主要介绍企业财务报告前的准备工作和报告方法。

目录

第1 章 总论 ······································································································· 1

1.1 会计的含义和会计职能 ········································································· 1

1.2 会计对象和会计信息使用者 ································································ 5

1.3 我国会计规范体系······································································· 8

1.4 会计的基本假设和会计信息质量要求 ·················································· 13

思考与练习 ·································································································· 19

第2 章 会计要素和会计等式 ·················································································· 20

2.1 企业会计报表 ····················································································· 20

2.2 会计要素 ··························································································· 22

2.3 会计等式 ··················································································· 26

思考与练习 ······················································································ 30

第3 章 会计科目和会计账户 ········································································ 31

3.1 会计科目 ·························································································· 31

3.2 会计账户的结构 ·········································································· 35

3.3 会计账户的分类 ··································································· 38

思考与练习 ································································································ 49

第4 章 复式记账原理 ··············································································· 50

4.1 复式记账的演变和分类 ································································ 51

4.2 借贷记账法 ·············································································· 53

4.3 试算平衡 ················································································· 56

4.4 借贷记账法的应用举例 ································································ 57

思考与练习 ····························································································· 64

第5 章 会计处理方法 ··················································································· 65

5.1 会计处理的步骤和基础 ································································· 65

5.2 会计确认 ··················································································· 68

5.3 会计计量 ························································································ 72

5.4 会计记录 ·················································································· 74

5.5 会计报告 ························································································· 76

5.6 会计循环 ·························································································· 78

思考与练习 ······························································································ 79

第6 章 工业企业的会计实务 ············································································ 81

6.1 筹集资金的会计处理 ·············································································· 81

6.2 采购物资的会计处理 ······································································· 90

6.3 生产产品的会计处理 ·········································································· 95

6.4 生产成本的计算 ··············································································· 102

6.5 销售产品的会计处理 ·············································································· 107

6.6 其他经营活动的会计处理 ····························································· 111

6.7 利润的形成与分配的会计处理 ···························································· 114

思考与练习 ···················································································· 120

第7 章 会计凭证 ··························································································· 122

7.1 会计凭证的意义和分类 ······································································· 122

7.2 原始凭证 ···························································································· 124

7.3 记账凭证 ························································································ 132

7.4 会计凭证的传递和保管 ································································ 142

思考与练习 ····························································································· 144

第8 章 会计账簿 ························································································ 145

8.1 会计账簿的意义和分类 ·································································· 145

8.2 会计账簿的设置 ··············································································· 148

8.3 会计账簿的格式与登记方法 ························································ 150

8.4 登账规则和平行登记 ········································································· 155

8.5 对账和结账 ··········································································· 163

8.6 会计账簿的更换和保管 ······························································ 169

思考与练习 ······················································································· 170

第9 章 财产清查 ······························································································· 172

9.1 财产清产的意义和分类 ·························································· 172

9.2 财产清查的方法 ··········································································· 176

9.3 财产清查结果的会计处理 ···························································· 179

9.4 财产清查的会计实务举例 ····················································· 180

思考与练习 ················································································ 185

第10 章 会计处理程序 ············································································· 186

10.1 会计处理程序的意义和分类 ···························································· 186

10.2 记账凭证会计处理程序 ······································································· 187

10.3 科目汇总表会计处理程序 ······························································· 188

10.4 汇总记账凭证会计处理程序 ······························································· 190

10.5 日记总账会计处理程序 ··································································· 193

10.6 多栏式日记账会计处理程序 ······························································ 194

思考与练习 ································································································ 195

附录 科目汇总表会计处理程序实务举例 ······························································ 196

第11 章 财务报表································································· 216

11.1 财务报表的意义、分类和编制要求 ······················································· 216

11.2 资产负债表 ····························································································· 221

11.3 利润表 ································································································· 224

11.4 现金流量表 ···················································································· 229

11.5 所有者权益变动表 ············································································ 235

思考与练习 ································································································· 239

参考文献 ························· 240